July 17, 1995
CLA-2-49,71:S:N3:234 811883CATEGORY:CLASSIFICATIONTARIFF NO.:4909.00.4020, 7117.19.9000
Mr. Arlen T. Epstein
Serko & Simon, Counsellors at Law
One, World Trade Center, Suite 3371
New York, New York 10048RE: The tariff classification of a greeting card and a pin, from
Taiwan and China
Dear Mr. Epstein:
In your letter dated June 13, 1995, on behalf of your client, Russ Berrie & Company, Inc., you requested a tariff classification ruling. Samples were submitted, which will be returned to you, as requested.
The samples are of Item number 19004, which you have described as follows:
Item 19004 is a square shaped paper greeting card. It measures approximately 3 and 3/4 inches by 3 and 3/4 inches. The exterior of the card is constructed of thick, red paperboard. The front of the card consists of a clear cellophane window which measures approximately 2 and 1/2 inches by 2 and 1/2 inches. The back of the card consists of four cut half circles which extend from each of the four sides of the card and are folded over to form the back of the card.
Placed inside the exterior of the card is a beige message card. This card measures approximately 3 and 5/8 inches by 3 5/8 inches. On the front of the card are printed messages such as "In Love And Friendship" or "To You...With Love". Both message cards contain appropriate corresponding poetic verse.
In addition, attached to each card is a metal double heart shaped pin. The pin can be removed from the card. The card is placed inside the exterior and the written verse and metal pin can be viewed through the cellophane front cover.
The cost of the note card is $3.74 per dozen deals. The cost of the metal pins is $2.31 per dozen deals. Finally, a decorative ribbon is attached to the upper left hand corner of the exterior of the item. The cards are manufactured and printed in Taiwan. The metal pins are manufactured in China. The finished item is assembled in China.
The applicable subheading for the metal pin will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Imitation Jewelry: Of base metal, whether or not plated with precious metal. The rate of duty will be 11 percent.
The applicable subheading for the balance of Item number 19004 will be 4909.00.4020, HTS, which provides for: Greeting Cards. The rate of duty will be 4.4 percent.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire